Failure to comply with this requirement, will be sanctioned with a penalty that will be calculated based on the delay in payment (but never exceeding the amount equivalent to three base salaries: USD$ 2300, approximately).

Below, please find the step by step process:

1. Fill out and sign the Form.
2. Authentication of the signature by a Costa Rican Notary Public (stamps must be attached)*.
3. Submit the Form before the Tax Authority.

For this specific case, it is possible to submit the Form before any Tax Authority Office “Oficina de Administración Tributaria**”.

People outside the country, must grant a POA in order to be able to submit the Form on time.

GM Attorneys was so kind and had sent out this info. They are a Law Firm with offices in Flamingo Beach, Tamarindo and San Jose. For more info please contact your attorney, accountant or GM Attorneys